Nurlita, Febri and ., Nurwati, S.Sos., M.Ak. (2022) Pengaruh Profitabilitas, Transfer Pricing, dan Capital Intesity Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Manufaktur Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
FEBRI NURLITA(201812135004), Pengaruh Profabilitas, Transfer Princing, dan Capital Intesity Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Manukfaktur Sub Sektor Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021. Berikut ini atas bimbingan Ibu Nurwati, S.Sos, M.Ak.
Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh profitabilitas, transfer princing dan Capital Intesity dengan penghindaran pajak (tax avoidance) sebagai variabel control baik secara simultan dan parsial.
Populasi dalam penelitian ini adalah perusahaan sub sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Dengan jumlah sampel 8 Perusahaan yang diambil secara purposive sampling. Variabel penelitian terdiri dari variabel independen yaitu Profitabilitas, Transer Princing, dan Capital Intesity. Metode Penelitian yang bertujuan untuk mengetahui hubungan antara dua variabel, satu dengan variabel yang lain. Data yang digunakan merupakan data sekunder. Data yang terkumpul di analisis menggunakan program SPSS Statistics 25.
Analisis yang digunakan adalah analisis regresi linier uji t, uji f , dan koefisin determinasi. Hasil penelitian ini adalah (1) Profitabilitas secara parsial berpengaruh terhadap penghindaran pajak (tax avoidance) 0,622 < 0,05 , (2) Transfer Princing secara parsial tidak berpengaruh terhadap penghindaran pajak (tax avoidance) sig 0,527 > 0,05, (3) Capital Intesity berpengaruh terhadap penghindaran pajak (tax avoidance) sig 0,750 > 0,05 , (4) Secara simultan Profitabilitas, Transfer Princing, dan Capital Intesity tidak berpengaruh terhadap Penghindaran Pajak (Tax Avoidance) sig 0,823 > 0,05 Pada Perusahaan Sub Sektor Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia
Hasil penelitian menunjukkan bahwa hanya Profitabilitas, Transfer Pricing, dan Capital Intesity yang berpengaruh signifikan terhadap prediksi tax avoidance, sedangkan perusahaan tidak berpengaruh signifikan terhadap prediksi tax avoidance.
Kata Kunci: Profitabilitas, Transfer Princing, dan Capital Intesity.
ABSTRACT
FEBRI NURLITA(2018121350004), The Effect of Profitability, Transfer Pricing, and Capital Intensity on Tax Avoidance in Manufacturing Companies in the Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange in 2017-2021. The following is under the guidance of Mrs. Nurwati, S.Sos, M.Ak.
This study aims to determine whether there is an effect of profitability, transfer pricing and capital intensity with tax avoidance as a control variable both simultaneously and partially.
The population in this study are Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. With a sample of 8 companies taken by purposive sampling. The research variables consist of independent variables, namely Profitability, Transfer Pricing, and Capital Intesity. The research method aims to determine the relationship between two variables, one with another variable. The data used is secondary data. The data collected was analyzed using the SPSS Statistics 25 program.
The analysis used is linear regression analysis t test, f test, and the coefficient of determination. The results of this study are (1) Profitability partially affects tax avoidance (tax avoidance) 0.622 <0.05, (2) Transfer Pricing partially has no effect on tax avoidance (tax avoidance) sig 0.527 > 0.05, (3) Capital Intesity has an effect on tax avoidance, sig 0.750 > 0.05, (4) Simultaneously Profitability, Transfer Pricing, and Capital Intesity have no effect on Tax Avoidance, sig 0.823 > 0.05 in Property Sub-Sector Companies and Real Estate Listed on the Indonesia Stock Exchange The results showed that only Profitability, Transfer Pricing, and Capital Intesity had a significant effect on the prediction of tax avoidance, while the company had no significant effect on the prediction of tax avoidance.
Keywords: Profitability, Transfer Pricing, and Capital Intesity.
Item Type: | Other |
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Subjects: | N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 27 Feb 2025 04:11 |
Last Modified: | 27 Feb 2025 04:11 |
URI: | https://repository.itb-ad.ac.id/id/eprint/430 |